In the second paper in this section, S. Vržina, V. Obradović and J. Bogićević examine the quality of financial reporting on income tax in Serbia and Croatia in order to determine the extent to which disclosed information on income tax in these countries is useful for economic decision making. In the following paper, S. Milutinović and O. Grljević perform an evaluation of legal and international accounting regulations in terms of major deficiencies from the perspective of their users. The last paper in this section, authored by M. Vasilić, offers an analysis of compliance with global professional regulations on a sample of Serbian joint stock parent companies, focusing on selected disclosures in their consolidated financial statements.
In the Corporate Governance section, D. Dimitrijević, N. Karapavlović and S. Milutinović examine the influence of enterprise characteristics on the degree of implementation of fraud prevention measures.
In the Economics of Organizations and Industries section, G. Nikolić and I. Nikolić discuss the structural changes in exports and imports during the transition process in Serbia. In the Information Technology section, B. Ubiparipović, P. Matković, M. Marić and P. Tumbas provide a literature overview with the aim to identify and systemize critical success factors of attaining purposeful digital transformation.
In the first paper in the Logistics section, S. Popović-Pantić, D. Semenčenko and N. Vasilić explore the ways in which the perception of the importance of different barriers affects inclusion in the supply chains, as well as whether the different-sized companies perceive differently the importance of individual barriers to inclusion in the supply chains. In the second paper in this section, V. M. Mijušković and A. Todorović Spasenić analyze whether organizational structure elements act as a predictor of developing an efficient supply chain management.
Finally, in the Tourism section, G. Perić and M. Mandarić explore in their paper how the tourists perceive Prolom Banja and identify the key elements that could influence the branding of Prolom Banja as a destination specializing in health tourism.